67940 ÷ 7 = 9705 R5
We're going to perform division on 67940 with 7 as the divisor.

Step 1:
7 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 6 to get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 7

Step 2:
7 goes into 67 9 times with a remainder of 4.
Write down 9 as next digit of of the result. 
Result so far: 9
Subtract 63 from 67 to get 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 7

Step 3:
7 goes into 49 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 97
Subtract 49 from 49 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 7

Step 4:
7 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 970
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 7

Step 5:
7 goes into 40 5 times with a remainder of 5.
Write down 5 as next digit of of the result. 
Result so far: 9705
Subtract 35 from 40 to get 5.

The final result is 9705 with a remainder of 5.